EFEITO DOS FATORES CONTINGENCIAIS NO USO DE INDICADORES DE DESEMPENHO DAS STARTUPS MEDIADOS PELA ORIENTAÇÃO EMPREENDEDORA

• Ano de defesa: 2023
• Autor(a) principal: Dotto, Ana Helena Caneppele
• Orientador(a): Toigo, Leandro Augusto
• Banca de defesa: Zonatto, Vinícius Costa da Silva, Wrubel, Franciele
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Estadual do Oeste do Paraná; Cascavel
• Programa de Pós-Graduação: Programa de Pós-Graduação em Contabilidade
• Departamento: Centro de Ciências Sociais Aplicadas
• País: Brasil
• Palavras-chave em Português: Fatores Contingenciais; Indicadores de Desempenho; Orientação Empreendedora
• Palavras-chave em Inglês: Contingency Factors; Performance Indicators; Entrepreneurial Orientation
• Área do conhecimento CNPq: CONTROLADORIA
• Link de acesso: https://tede.unioeste.br/handle/tede/6755

This research sought to analyze the effect of contingent factors on the use of performance indicators for startups, mediated by entrepreneurial orientation. It is characterized as a descriptive research, of the survey type, with a quantitative approach and used statistical analysis techniques and resources, through Structural Equation Models (SEM) and the Partial Least Squares (PLS) regression method, 75 startup managers from across the country participated in this survey. To measure the variables, questionnaires with a five-point Likert scale were used. Respondents are mostly male and from an age group considered young, between 30 and 40 years old. For the sample used, the four hypotheses tested were confirmed and the results obtained showed that there is mediation of Entrepreneurial Orientation in the association of contingency factors and the use of performance indicators in startups, which leads to the conclusion that the EO strengthens this relationship. As for the contributions, they cover questions regarding the development of research that promote new discussions on the subject, since the topic is little explored, in addition to contributing to startup managers by demonstrating the decisive role of the EO posture to promote adaptation of performance measures and consequently of their results, in the face of contingencies internal and external to their companies.